Buying a used boat in Spain comes down to three questions: is the seller really the owner and the boat free of charges, which tax applies, and is the boat's inspection certificate in date. A pre-purchase survey answers the fourth: what you're actually buying.
The registration list
Spanish recreational boats sit on one of two lists in the ship register. Lista 7 is private recreational boats; lista 6 is charter boats. The list matters for the inspections the boat has had and will need, and for the tax treatment. Ask for the registration document and check the name, list, hull number and engines against the boat.
Proof of ownership and charges
The Islander's legal guide notes that for boats on lista 6 and 7, ownership can be shown by the purchase invoice, the bill of sale or a private document, with the taxes paid, and that the contract can be a public deed or a private document. Due diligence checks that the boat is recorded in the seller's name with no liens, charges or leasing structure. A deposit of about 10% until completion is common.
Which tax applies
- Bought from a business. VAT, generally at 21%, per The Islander.
- Bought from a private seller. The transfer tax, ITP, set by the region. The tax agency states that sales by VAT taxpayers aren't subject to ITP, so the two don't stack.
- First registration in Spain. A registration tax, the impuesto especial de matriculación, applies to private boats over 8 m on first entry in the Spanish register. Mallorca.com gives it as 12% of the current value.
Rates and exemptions change by region and situation, so have a gestor or lawyer confirm them before you sign.
The ITB and the certificado de navegabilidad
Spain inspects recreational boats on a fixed cycle under Real Decreto 1434/1999. Private boats from 6 m and all charter boats get a periodic inspection at most every five years, and some need an intermediate one out of the water in between. Each inspection and the next due date are recorded on the certificado de navegabilidad, which must be on board. If an inspection is missed, the certificate lapses.
Read the certificate before you make an offer. A lapsed certificate means the boat can't legally be used until it passes, and the inspection may turn up work. Equipment by navigation zone is in Real Decreto 339/2021.
The survey
The ITB is a compliance check by an accredited body. A pre-purchase survey adds what you need as a buyer: what the boat is worth, how old the rigging is, what the engines need and what each defect will cost. The report is what you negotiate with. Book it before the deposit becomes non-refundable, with a haul-out and sea trial if the boat's size and price justify them.
For the wider process, see how to buy a yacht.